A “whistleblower” is an employee, former employee, applicant, or employee of a Federal contractor who discloses information they reasonably believes is evidence of:

• A violation of any law, rule, or regulation;
• Gross mismanagement;
• Gross waste of funds;
• Abuse of authority; and/or
• Substantial and specific danger to public health or safety.

It is unlawful (i.e., a prohibited personnel practice) for agencies to take or threaten to take a personnel action against an employee or applicant because they disclosed wrongdoing or gross mismanagement (i.e., whistleblowing activities). Personnel actions can include a poor performance review, non-promotion, demotion, disciplinary action, unfavorable performance evaluation, and termination.

Individuals who believe they have been improperly retaliated against may contact the following entities:

• **OSC **is an independent agency enforcing whistleblower protections, safeguarding the merit system, and providing a secure channel for whistleblower disclosures. Information on filing a complaint with the OSC may be found at www.osc.gov.
• TIGTA’s Office of Investigations (OI) at TIGTA’s Hotline. If you submit your complaint to TIGTA, OI will review the allegation to make a determination as to whether TIGTA OI will investigate the matter or refer the complaint to another appropriate agency.
• The Merit Systems Protection Board (MSPB). Certain employees may be able to appeal directly to the MSPB. More information on whistleblower MSPB appeals is available at www.mspb.gov/appeals/whistleblower.htm.

Allegations of reprisal regarding Equal Employment Opportunity (EEO) matters generally should be addressed through the EEO process.

TIGTA’s Whistleblower Protection Coordinator provides education to increase awareness of prohibitions against whistleblower retaliation and the rights and remedies against retaliation for making protected disclosures.

The Coordinator is prohibited from acting as a complainant’s legal representative, agent, or advocate. For additional information concerning whistleblower rights and remedies, please contact Lori Creswell at WhistleblowerProtection@tigta.treas.gov.

A disclosure of waste, fraud, or abuse that includes classified information is not a protected disclosure under the whistleblower laws unless the disclosure is made in accordance with the laws and rules that govern the proper handling and transmission of classified information. For example, you are not protected for disclosing classified information to an unauthorized recipient, even if you reasonably believe the information is evidence of waste, fraud, or abuse. You can make a protected disclosure of classified information to TIGTA, but the information may not be transmitted using TIGTA’s unclassified hotline. For more information on how to properly provide classified information to TIGTA, please contact TIGTA’s hotline at 1-800-366-4484 or the TIGTA Whistleblower Protection Coordinator.

Pursuant to Presidential Policy Directive (PPD-19), Protecting Whistleblowers with Access to Classified Information, an action affecting access to classified information cannot be taken in reprisal for protected whistleblowing.

Under Title 41, United States Code, § 4712, it is illegal for an employee of a Federal contractor, subcontractor, grantee, or subgrantee or personal services contractor to be discharged, demoted, or otherwise discriminated against for making a protected whistleblower disclosure.

The Whistleblower Protection Enhancement Act of 2012 requires, among other things, that any non-disclosure policy, form, or agreement (NDA) include the below language. Any NDA executed without the below language should be read as if the following language were incorporated into the NDA:

These provisions are consistent with and do not supersede, conflict with, or otherwise alter the employee obligations, rights, or liabilities created by existing statute or Executive order relating to (1) classified information; (2) communications to Congress; (3) the reporting to an Inspector General of a violation of any law, rule or regulation, or mismanagement; a gross waste of funds; an abuse of authority; or a substantial and specific danger to public health or safety; or (4) any other whistleblower protection. The definitions, requirements, obligations, rights, sanctions, and liabilities created by controlling Executive orders and statutory provisions are incorporated into this agreement and are controlling.

The following are controlling in the case of any conflict and an NDA:

• Executive Order No. 13526;
• Section 7211 of Title 5, United States Code (governing disclosures to Congress);
• Section 1034 of Title 10, United States Code, as amended by the Military Whistleblower Protection Act (governing disclosure to Congress by members of the military);
• Section 2302(b)(8) of Title 5, United States Code, as amended by the Whistleblower Protection Act of 1989 (government disclosures of illegality, waste, fraud, abuse, or public health or safety threats);
• Intelligence Identities Protection Act of 1982 (50 U.S.C. § 421 et seq.) (governing disclosures that could expose confidential Government agents);
• The statues which protect against disclosure that may compromise the national security, including sections 641, 793, 794, 798, and 952 of Title 18, Unites States Code; and
• Section 4(b) of the Subversive Activities Act of 1950 (50 U.S.C. § 783(b)).

OSC has also published several posters, which provide whistleblower information on the following topics:

• Whistleblowing
• Whistleblower Retaliation
• Prohibited Personnel Practices
• Your Rights as a Federal Employee